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Loans and Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2018
Receivables [Abstract] |
Summary of Loans | Loans are stated at the principal amount outstanding net of unearned discounts, unearned income and allowance for loan losses. Unearned income includes deferred loan origination fees reduced by loan origination costs and is amortized to interest income over the life of the related loan using methods that approximated the effective interest rate method. Interest on substantially all loans is credited to income based on the principal amount outstanding. A summary of loans at December 31, 2018 and 2017 follows (in thousands):
| 2018 |  | 2017
Construction and land development | $ | 51,013 |  |  | $ | 107,721 |
Farm loans | 232,409 |  |  | 127,232 |
1-4 Family residential properties | 374,751 |  |  | 294,483 |
Multifamily residential properties | 186,393 |  |  | 61,966 |
Commercial real estate | 911,656 |  |  | 684,639 |
Loans secured by real estate | 1,756,222 |  |  | 1,276,041 |
Agricultural loans | 136,125 |  |  | 86,602 |
Commercial and industrial loans | 559,120 |  |  | 445,378 |
Consumer loans | 92,744 |  |  | 30,070 |
All other loans | 113,925 |  |  | 108,023 |
Gross loans | 2,658,136 |  |  | 1,946,114 |
Less: Loans held for sale | 1,508 |  |  | 1,025 |
| 2,656,628 |  |  | 1,945,089 |
Less: |  |  |  |  |
Net deferred loan fees, premiums and discounts | 13,617 |  |  | 6,613 |
Allowance for loan losses | 26,189 |  |  | 19,977 |
Net loans | $ | 2,616,822 |  |  | $ | 1,918,499 |
Allowance for Loan Losses and Recorded Investment in Loans | The following tables present the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2018, 2017 and 2016 (in thousands):
| Commercial/ Commercial Real Estate |  | Agricultural/ Agricultural Real Estate |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 16,546 |  |  | $ | 1,742 |  |  | $ | 886 |  |  | $ | 803 |  |  | $ | — |  |  | $ | 19,977 |
Provision charged to expense | 6,070 |  |  | 548 |  |  | 1,447 |  |  | 602 |  |  | — |  |  | 8,667 |
Losses charged off | (1,227 | ) |  | (93 | ) |  | (886 | ) |  | (787 | ) |  | — |  |  | (2,993 | )
Recoveries | 167 |  |  | — |  |  | 57 |  |  | 314 |  |  | — |  |  | 538 |
Balance, end of period | $ | 21,556 |  |  | $ | 2,197 |  |  | $ | 1,504 |  |  | $ | 932 |  |  | $ | — |  |  | $ | 26,189 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,816 |  |  | $ | — |  |  | $ | 225 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 2,044 |
Collectively evaluated for impairment | $ | 18,514 |  |  | $ | 2,197 |  |  | $ | 1,270 |  |  | $ | 929 |  |  | $ | — |  |  | $ | 22,910 |
Loans acquired with deteriorated credit quality | $ | 1,226 |  |  | $ | — |  |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,235 |
Loans: |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 1,784,741 |  |  | $ | 367,211 |  |  | $ | 392,526 |  |  | $ | 100,041 |  |  | $ | — |  |  | $ | 2,644,519 |
Ending Balance: |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 14,422 |  |  | $ | 32 |  |  | $ | 2,360 |  |  | $ | 166 |  |  | $ | — |  |  | $ | 16,980 |
Collectively evaluated for impairment | $ | 1,756,908 |  |  | $ | 367,175 |  |  | $ | 387,961 |  |  | $ | 99,872 |  |  | $ | — |  |  | $ | 2,611,916 |
Loans acquired with deteriorated credit quality | $ | 13,411 |  |  | $ | 4 |  |  | $ | 2,205 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 15,623 |
| Commercial/ Commercial Real Estate |  | Agricultural/ Agricultural Real Estate |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 12,901 |  |  | $ | 2,249 |  |  | $ | 874 |  |  | $ | 693 |  |  | $ | 36 |  |  | $ | 16,753 |
Provision charged to expense | 6,884 |  |  | 153 |  |  | 100 |  |  | 361 |  |  | (36 | ) |  | 7,462 |
Losses charged off | (3,795 | ) |  | (662 | ) |  | (217 | ) |  | (521 | ) |  | — |  |  | (5,195 | )
Recoveries | 556 |  |  | 2 |  |  | 129 |  |  | 270 |  |  | — |  |  | 957 |
Balance, end of period | $ | 16,546 |  |  | $ | 1,742 |  |  | $ | 886 |  |  | $ | 803 |  |  | $ | — |  |  | $ | 19,977 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 586 |  |  | $ | 2 |  |  | $ | 25 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 614 |
Collectively evaluated for impairment | $ | 15,951 |  |  | $ | 1,740 |  |  | $ | 861 |  |  | $ | 802 |  |  | $ | — |  |  | $ | 19,354 |
Loans acquired with deteriorated credit quality | 9 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 9 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 1,371,787 |  |  | $ | 213,521 |  |  | $ | 315,123 |  |  | $ | 39,070 |  |  | $ | — |  |  | $ | 1,939,501 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 11,372 |  |  | $ | 488 |  |  | $ | 1,026 |  |  | $ | 200 |  |  | $ | — |  |  | $ | 13,086 |
Collectively evaluated for impairment | $ | 1,360,156 |  |  | $ | 213,033 |  |  | $ | 314,097 |  |  | $ | 38,870 |  |  | $ | — |  |  | $ | 1,926,156 |
Loans acquired with deteriorated credit quality | $ | 259 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 259 |
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 11,379 |  |  | $ | 1,337 |  |  | $ | 994 |  |  | $ | 642 |  |  | $ | 224 |  |  | $ | 14,576 |
Provision charged to expense | 1,467 |  |  | 933 |  |  | 113 |  |  | 501 |  |  | (188 | ) |  | 2,826 |
Losses charged off | (747 | ) |  | (30 | ) |  | (234 | ) |  | (664 | ) |  | — |  |  | (1,675 | )
Recoveries | 802 |  |  | 9 |  |  | 1 |  |  | 214 |  |  | — |  |  | 1,026 |
Balance, end of year | $ | 12,901 |  |  | $ | 2,249 |  |  | $ | 874 |  |  | $ | 693 |  |  | $ | 36 |  |  | $ | 16,753 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 192 |  |  | $ | 660 |  |  | $ | 6 |  |  | $ | — |  |  | $ | — |  |  | $ | 858 |
Collectively evaluated for impairment | $ | 12,695 |  |  | $ | 1,589 |  |  | $ | 868 |  |  | $ | 693 |  |  | $ | 36 |  |  | $ | 15,881 |
Loans acquired with deteriorated credit quality | 14 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 14 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 1,204,799 |  |  | $ | 212,513 |  |  | $ | 366,823 |  |  | $ | 41,857 |  |  | $ | — |  |  | $ | 1,825,992 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,956 |  |  | $ | 1,345 |  |  | $ | 1,752 |  |  | $ | 213 |  |  | $ | — |  |  | $ | 5,266 |
Collectively evaluated for impairment | $ | 1,199,003 |  |  | $ | 211,168 |  |  | $ | 360,825 |  |  | $ | 41,644 |  |  | $ | — |  |  | $ | 1,812,640 |
Loans acquired with deteriorated credit quality | $ | 3,840 |  |  | $ | — |  |  | $ | 4,246 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,086 |
Credit Risk Profile of the Company's Loan Portfolio | Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered pass rated loans. The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of December 31, 2018 and 2017 (in thousands):
| Construction & Land Development |  | Farm Loans |  | 1-4 Family Residential Properties |  | Multifamily Residential Properties
| 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017
Pass | $ | 49,794 |  |  | $ | 107,140 |  |  | $ | 221,047 |  |  | $ | 120,767 |  |  | $ | 352,583 |  |  | $ | 282,441 |  |  | $ | 163,845 |  |  | $ | 60,954 |
Special Mention | 471 |  |  | 454 |  |  | 7,805 |  |  | 4,829 |  |  | 5,526 |  |  | 2,654 |  |  | 8,144 |  |  | 476 |
Substandard | 354 |  |  | — |  |  | 2,848 |  |  | 1,587 |  |  | 15,409 |  |  | 8,572 |  |  | 12,062 |  |  | 368 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 50,619 |  |  | $ | 107,594 |  |  | $ | 231,700 |  |  | $ | 127,183 |  |  | $ | 373,518 |  |  | $ | 293,667 |  |  | $ | 184,051 |  |  | $ | 61,798 |
| Commercial Real Estate (Nonfarm/Nonresidential) |  | Agricultural Loans |  | Commercial & Industrial Loans |  | Consumer Loans
| 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017
Pass | $ | 861,086 |  |  | $ | 647,208 |  |  | $ | 127,863 |  |  | $ | 83,469 |  |  | $ | 535,186 |  |  | $ | 425,846 |  |  | $ | 90,133 |  |  | $ | 29,375 |
Special Mention | 16,035 |  |  | 16,941 |  |  | 7,581 |  |  | 2,304 |  |  | 9,967 |  |  | 11,492 |  |  | 177 |  |  | 5 |
Substandard | 29,729 |  |  | 17,608 |  |  | 433 |  |  | 858 |  |  | 11,858 |  |  | 6,925 |  |  | 1,206 |  |  | 369 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 906,850 |  |  | $ | 681,757 |  |  | $ | 135,877 |  |  | $ | 86,631 |  |  | $ | 557,011 |  |  | $ | 444,263 |  |  | $ | 91,516 |  |  | $ | 29,749 |
| All Other Loans |  | Total Loans
| 2018 |  | 2017 |  | 2018 |  | 2017
Pass | $ | 110,352 |  |  | $ | 103,339 |  |  | $ | 2,511,889 |  |  | $ | 1,860,539 |
Special Mention | 3,010 |  |  | 3,520 |  |  | 58,716 |  |  | 42,675 |
Substandard | 15 |  |  | — |  |  | 73,914 |  |  | 36,287 |
Doubtful | — |  |  | — |  |  | — |  |  | — |
Total | $ | 113,377 |  |  | $ | 106,859 |  |  | $ | 2,644,519 |  |  | $ | 1,939,501 |
Loan Portfolio Aging Analysis | The following table presents the Company’s loan portfolio aging analysis at December 31, 2018 and 2017 (in thousands):
| 30-59 days Past Due |  | 60-89 days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Total Loans > 90 days & Accruing
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 460 |  |  | $ | 43 |  |  | $ | — |  |  | $ | 503 |  |  | $ | 50,116 |  |  | $ | 50,619 |  |  | $ | — |
Farm loans | — |  |  | 804 |  |  | — |  |  | 804 |  |  | 230,896 |  |  | 231,700 |  |  | — |
1-4 Family residential properties | 3,347 |  |  | 3,051 |  |  | 4,080 |  |  | 10,478 |  |  | 363,040 |  |  | 373,518 |  |  | — |
Multifamily residential properties | 1,149 |  |  | — |  |  | 1,955 |  |  | 3,104 |  |  | 180,947 |  |  | 184,051 |  |  | — |
Commercial real estate | 1,349 |  |  | 89 |  |  | 4,058 |  |  | 5,496 |  |  | 901,354 |  |  | 906,850 |  |  | — |
Loans secured by real estate | 6,305 |  |  | 3,987 |  |  | 10,093 |  |  | 20,385 |  |  | 1,726,353 |  |  | 1,746,738 |  |  | — |
Agricultural loans | 63 |  |  | — |  |  | 20 |  |  | 83 |  |  | 135,794 |  |  | 135,877 |  |  | — |
Commercial and industrial loans | 1,417 |  |  | 10 |  |  | 3,902 |  |  | 5,329 |  |  | 551,682 |  |  | 557,011 |  |  | — |
Consumer loans | 888 |  |  | 356 |  |  | 299 |  |  | 1,543 |  |  | 89,973 |  |  | 91,516 |  |  | — |
All other loans | 697 |  |  | — |  |  | — |  |  | 697 |  |  | 112,680 |  |  | 113,377 |  |  | — |
Total loans | $ | 9,370 |  |  | $ | 4,353 |  |  | $ | 14,314 |  |  | $ | 28,037 |  |  | $ | 2,616,482 |  |  | $ | 2,644,519 |  |  | $ | — |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 26 |  |  | $ | 48 |  |  | $ | — |  |  | $ | 74 |  |  | $ | 107,520 |  |  | $ | 107,594 |  |  | $ | — |
Farm loans | — |  |  | — |  |  | 396 |  |  | 396 |  |  | 126,787 |  |  | 127,183 |  |  | — |
1-4 Family residential properties | 3,023 |  |  | 538 |  |  | 1,767 |  |  | 5,328 |  |  | 288,339 |  |  | 293,667 |  |  | — |
Multifamily residential properties | — |  |  | — |  |  | — |  |  | — |  |  | 61,798 |  |  | 61,798 |  |  | — |
Commercial real estate | 90 |  |  | 38 |  |  | 3,566 |  |  | 3,694 |  |  | 678,063 |  |  | 681,757 |  |  | — |
Loans secured by real estate | 3,139 |  |  | 624 |  |  | 5,729 |  |  | 9,492 |  |  | 1,262,507 |  |  | 1,271,999 |  |  | — |
Agricultural loans | — |  |  | 32 |  |  | 158 |  |  | 190 |  |  | 86,441 |  |  | 86,631 |  |  | — |
Commercial and industrial loans | 192 |  |  | 3 |  |  | 770 |  |  | 965 |  |  | 443,298 |  |  | 444,263 |  |  | — |
Consumer loans | 178 |  |  | 67 |  |  | 27 |  |  | 272 |  |  | 29,477 |  |  | 29,749 |  |  | — |
All other loans | — |  |  | — |  |  | — |  |  | — |  |  | 106,859 |  |  | 106,859 |  |  | — |
Total loans | $ | 3,509 |  |  | $ | 726 |  |  | $ | 6,684 |  |  | $ | 10,919 |  |  | $ | 1,928,582 |  |  | $ | 1,939,501 |  |  | $ | — |
Impaired Loans | The following tables present impaired loans as of December 31, 2018 and 2017 (in thousands):
| 2018 |  | 2017
| Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance |  | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans with a specific allowance: |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 2,559 |  |  | $ | 2,559 |  |  | $ | 14 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Farm loans | — |  |  | — |  |  | — |  |  | 276 |  |  | 276 |  |  | — |
1-4 Family residential properties | 4,565 |  |  | 4,952 |  |  | 234 |  |  | 1,026 |  |  | 1,347 |  |  | 25 |
Multifamily residential properties | 4,465 |  |  | 4,465 |  |  | — |  |  | 313 |  |  | 313 |  |  | — |
Commercial real estate | 12,517 |  |  | 12,804 |  |  | 1,553 |  |  | 5,544 |  |  | 5,565 |  |  | 531 |
Loans secured by real estate | 24,106 |  |  | 24,780 |  |  | 1,801 |  |  | 7,159 |  |  | 7,501 |  |  | 556 |
Agricultural loans | 36 |  |  | 504 |  |  | — |  |  | 212 |  |  | 1,009 |  |  | 2 |
Commercial and industrial loans | 8,292 |  |  | 8,723 |  |  | 1,475 |  |  | 5,774 |  |  | 6,037 |  |  | 64 |
Consumer loans | 169 |  |  | 171 |  |  | 3 |  |  | 200 |  |  | 200 |  |  | 1 |
All other loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total loans | $ | 32,603 |  |  | $ | 34,178 |  |  | $ | 3,279 |  |  | $ | 13,345 |  |  | $ | 14,747 |  |  | $ | 623 |
Loans without a specific allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 48 |  |  | $ | 48 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Farm loans | 309 |  |  | 309 |  |  | — |  |  | 15 |  |  | 15 |  |  | — |
1-4 Family residential properties | 3,680 |  |  | 4,769 |  |  | — |  |  | 2,239 |  |  | 2,664 |  |  | — |
Multifamily residential properties | 7,597 |  |  | 7,597 |  |  | — |  |  | 55 |  |  | 55 |  |  | — |
Commercial real estate | 983 |  |  | 1,201 |  |  | — |  |  | 303 |  |  | 368 |  |  | — |
Loans secured by real estate | 12,617 |  |  | 13,924 |  |  | — |  |  | 2,612 |  |  | 3,102 |  |  | — |
Agricultural loans | 631 |  |  | 163 |  |  | — |  |  | 545 |  |  | — |  |  | — |
Commercial and industrial loans | 1,660 |  |  | 2,027 |  |  | — |  |  | 909 |  |  | 1,249 |  |  | — |
Consumer loans | 471 |  |  | 1,006 |  |  | — |  |  | 102 |  |  | 119 |  |  | — |
All other loans | 6 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |
Total loans | $ | 15,385 |  |  | $ | 17,126 |  |  | $ | — |  |  | $ | 4,168 |  |  | $ | 4,470 |  |  | $ | — |
Total loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 2,607 |  |  | $ | 2,607 |  |  | $ | 14 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Farm loans | 309 |  |  | 309 |  |  | — |  |  | 291 |  |  | 291 |  |  | — |
1-4 Family residential properties | 8,245 |  |  | 9,721 |  |  | 234 |  |  | 3,265 |  |  | 4,011 |  |  | 25 |
Multifamily residential properties | 12,062 |  |  | 12,062 |  |  | — |  |  | 368 |  |  | 368 |  |  | — |
Commercial real estate | 13,500 |  |  | 14,005 |  |  | 1,553 |  |  | 5,847 |  |  | 5,933 |  |  | 531 |
Loans secured by real estate | 36,723 |  |  | 38,704 |  |  | 1,801 |  |  | 9,771 |  |  | 10,603 |  |  | 556 |
Agricultural loans | 667 |  |  | 667 |  |  | — |  |  | 757 |  |  | 1,009 |  |  | 2 |
Commercial and industrial loans | 9,952 |  |  | 10,750 |  |  | 1,475 |  |  | 6,683 |  |  | 7,286 |  |  | 64 |
Consumer loans | 640 |  |  | 1,177 |  |  | 3 |  |  | 302 |  |  | 319 |  |  | 1 |
All other loans | 6 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |
Total loans | $ | 47,988 |  |  | $ | 51,304 |  |  | $ | 3,279 |  |  | $ | 17,513 |  |  | $ | 19,217 |  |  | $ | 623 |
Impaired loans by portfolio class | The following tables present average recorded investment and interest income recognized on impaired loans for the years ended December 31, 2018, 2017 and 2016 (in thousands):
| 2018 |  | 2017 |  | 2016
| Average Investment in Impaired Loans |  | Interest Income Recognized |  | Average Investment in Impaired Loans |  | Interest Income Recognized |  | Average Investment in Impaired Loans |  | Interest Income Recognized
Construction and land development | $ | 2,558 |  |  | $ | 37 |  |  | $ | — |  |  | $ | — |  |  | $ | 229 |  |  | $ | — |
Farm loans | 415 |  |  | — |  |  | 293 |  |  | — |  |  | 207 |  |  | — |
1-4 Family residential properties | 6,297 |  |  | 144 |  |  | 3,267 |  |  | 29 |  |  | 2,988 |  |  | 22 |
Multifamily residential properties | 9,666 |  |  | 137 |  |  | 377 |  |  | 1 |  |  | 3,824 |  |  | 55 |
Commercial real estate | 9,818 |  |  | 271 |  |  | 5,457 |  |  | 13 |  |  | 6,675 |  |  | 36 |
Loans secured by real estate | 28,754 |  |  | 589 |  |  | 9,394 |  |  | 43 |  |  | 13,923 |  |  | 113 |
Agricultural loans | 727 |  |  | 23 |  |  | 878 |  |  | — |  |  | 1,394 |  |  | — |
Commercial and industrial loans | 9,003 |  |  | 6 |  |  | 6,586 |  |  | 8 |  |  | 1,485 |  |  | 4 |
Consumer loans | 131 |  |  | 1 |  |  | 325 |  |  | — |  |  | 557 |  |  | 2 |
All other loans | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total loans | $ | 38,618 |  |  | $ | 619 |  |  | $ | 17,183 |  |  | $ | 51 |  |  | $ | 17,359 |  |  | $ | 119 |
The amount of interest income recognized by the Company within the periods stated above was due to loans modified in a troubled debt restructuring that remained on accrual status. The balance of loans modified in a troubled debt restructuring included in the impaired loans stated above that were still accruing was $7,237,000 of multifamily residential properties, $1,945,000 of construction & land development, $1,769,000 of 1-4 Family residential properties, $676,000 of commercial real estate, and $962,000 of commercial and industrial loans at December 31, 2018 and $578,000 of 1-4 Family residential properties, $251,000 of commercial real estate loans, and $25,000 of commercial and industrial loans at December 31, 2017. For the years ended December 31, 2018, 2017 and 2016, the amount of interest income recognized using a cash-basis method of accounting during the period that the loans were impaired was not material.
Nonaccrual Loans | The following table presents the Company’s recorded balance of nonaccrual loans at December 31, 2018 and December 31, 2017 (in thousands). This table excludes purchased credit-impaired loans and performing troubled debt restructurings.
| 2018 |  | 2017
Construction and land development | $ | 377 |  |  | $ | — |
Farm loans | 309 |  |  | 291 |
1-4 Family residential properties | 5,762 |  |  | 2,687 |
Multifamily residential properties | 2,105 |  |  | 368 |
Commercial real estate | 8,457 |  |  | 5,596 |
Loans secured by real estate | 17,010 |  |  | 8,942 |
Agricultural loans | 667 |  |  | 757 |
Commercial and industrial loans | 8,990 |  |  | 6,658 |
Consumer loans | 625 |  |  | 302 |
All other loans | 6 |  |  | — |
Total loans | $ | 27,298 |  |  | $ | 16,659 |
Schedule of Acquired Receivables With Credit Deterioration [Table Text Block] | The Company acquired certain loans considered to be credit-impaired in its business combination with First Clover Leaf during the third quarter of 2016, First Bank & Trust during the second quarter of 2018 and Soy Capital during the fourth quarter of 2018. At acquisition, these loans evidenced deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of these loans is included in the consolidated balance sheet amounts for Loans. The Company had no PCI loans prior to the First Clover Leaf acquisition. The amount of these loans at December 31, 2018 and 2017 are as follows (in thousands):
| December 31, 2018 |  | December 31, 2017 |
Construction and land development | $ | 2,872 |  | $ | — |
1-4 Family residential properties | $ | 2,206 |  | $ | — |
Multifamily residential properties | 3,891 |  | — |
Commercial real estate | 6,946 |  | 251 |
Loans secured by real estate | 15,915 |  | 251 |
Agricultural loans | 4 |  | — |
Commercial and industrial loans | 15 |  | 8 |
Consumer loans | 3 |  | — |
Carrying amount | 15,937 |  | 259 |
Allowance for loan losses | (1,235 | ) | (9 | )
Carrying amount, net of allowance | $ | 14,702 |  | $ | 250 |
Acquired Receivables With Credit Deterioration, Values at Acquisition [Table Text Block] | The PCI loans acquired during the twelve months ended December 31, 2018 for which it was probable that all contractually required payments would not be collected were as follows (in thousands):
| First Bank | Soy Capital
Contractually required payments | $ | 20,357 |  | $ | 3,282 |
Non-accretable difference | (4,231 | ) | (688 | )
Cash flows expected to be collected at acquisition | 16,126 |  | 2,594 |
Accretable yield | — |  | — |
Fair value of acquired loans at acquisition | $ | 16,126 |  | $ | 2,594 |
Recorded Balance of Troubled Debt Restructurings | The following table presents the Company’s recorded balance of troubled debt restructurings at December 31, 2018 and 2017 (in thousands).
Troubled debt restructurings: | 2018 |  | 2017
Construction and land development | $ | — |  |  | $ | — |
1-4 Family residential properties | 2,472 |  |  | 874 |
Multifamily residential properties | — |  |  | — |
Commercial real estate | 1,706 |  |  | 1,376 |
Loans secured by real estate | 4,178 |  |  | 2,250 |
Agricultural loans | 499 |  |  | 757 |
Commercial and industrial loans | 5,112 |  |  | 5,690 |
Consumer Loans | 167 |  |  | 201 |
Total | $ | 9,956 |  |  | $ | 8,898 |
Performing troubled debt restructurings: |  |  |  |  |
Construction and Land Development | $ | — |  |  | $ | — |
1-4 Family residential properties | 1,769 |  |  | 578 |
Multifamily residential properties | — |  |  | — |
Commercial real estate | 676 |  |  | 251 |
Loans secured by real estate | 2,445 |  |  | 829 |
Commercial and industrial loans | — |  |  | 25 |
Consumer Loans | 6 |  |  | — |
Total | $ | 2,451 |  |  | $ | 854 |

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